Стаття присвячена висвітленню питання історії становлення та діяльності правоохоронних органів України як суб’єктів забезпечення фінансово-економічної безпеки держави. Статус кожного правоохоронного органу, який є суб’єктом захисту фінансово-економічних інтересів держави змінювався разом зі зміною державно-правової системи. При цьому становлення деяких правоохоронних органів продовжується на сьогодні.Статья посвящена раскрытию вопроса истории становления и деятельности правоохранительных органов Украины как субъектов обеспечения финансово-экономической безопасности государства. Статус каждого правоохранительного органа, который является субъектом защиты финансово-экономических интересов государства менялся вместе с изменением государственно-правовой системы. При этом становление некоторых правоохранительных органов продолжается сегодня.The article is devoted to the issue of the history of the formation and activities of Ukraine’s law enforcement agencies as subjects of providing financial and economic security of the state. The status of each law enforcement agency that is the subject of protection of the financial and economic interests of the state has changed along with the change of the state-legal system. It is concluded that the emergence of units in the fight against economic crime in law enforcement agencies was associated with the real need of the state to counteract the encroachment on its financial and economic interests. It was determined that the first economic unit was created in the structure of the People's Commissariat of Internal Affairs of the USSR to combat speculation and economic crimes. Accordingly, the history of its creation and activities includes the largest amount of stages. At the same time attention was also paid to the fact that the formation of some law enforcement agencies continues to this day. The author also concluded that despite the existence of various economic units in the structure of security agencies, their main task was and remains to carry out counterintelligence in order to identify potential or existing threats to the state's economy. According to the author, the history of the creation and operation of tax police units also indicates the unchangeability of their main tasks, but frequent change in their subordination. It was determined that the prosecutor's offices of the USSR actually reflected the positive and negative features of the Soviet system, and their powers during the entire period of their existence were consisted in supervising the observance of laws.